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Heard learned counsel for the petitioners Mr. Sumeet Gadodia assisted by Mr. Ranjeet Kushwaha, Mr. Sachin Kumar, learned A.A.G.-II appearing for the State in all these writ petitions and Mr. Ashish Kr. Shekhar learned counsel appearing for the CGST in W.P.(T) Nos. 3153 of 2020, 3154 of 2020 and 3179 of 2020. Since common issues are involved in all these writ petitions, therefore they have been tagged together and are being decided by this common judgment. 2. Writ petitioners have prayed f....
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Mrs.Hema Muralikrishnan, learned Senior Standing Counsel accepts notice for the respondents and is armed with necessary instructions to enable this Court to dispose the matter finally even at the stage of admission. Hence, by consent of both sides, this Writ Petition is disposed finally even at this stage. 2. The challenge is to a show cause notice dated 31.03.2022. There is no legal infirmity that has been pointed out in the impugned order. Therefore, I am not inclined to entertain the c....
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CUMMINS INDIA LIMITED


(Authority for Advance Ruling, Maharashtra | Jun 21, 2022)

(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Cummins India Limited, the applicant, seeking an advance ruling in respect of the following questions. 1. Whether arrangem....
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1. The applicant has preferred this application for grant of bail as he is arrested in connection with Crime No.88/GST/21-22 registered in Police Station Central GST, Raipur, (Preventive) District Raipur for offence under Sections 132 (1)(a) & 132 (1)(c), 132 (1)(1)(i) of the Central Goods and Service Tax Act, 2017 (for short 'the Act'). 2. Case of the prosecution is that the applicant is the Proprietor of M/s Minal Traders, Bhilai and is doing the business of Iron Trading. Th....
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ELEGANT INFRA DEVELOPERS


(Authority for Advance Ruling, Uttar Pradesh | Jun 20, 2022)

ORDER UNDER SECTION 98(4) OF THE CGST ACT, 2017 & UNDER SECTION 98 (4) OF THE UPGST ACT, 2017 1. M/s Elegant Infra Developers Ltd, 4C-3019, Vasundhara, Ghaziabad 201012 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAEFE8717A1ZM. 2. The Applicant has submitted application for Advance Ruling dated 24-03-2022 enclosing duly filled Form ARA-01 (the application form for Advance Ruling) along with certain annexure and attachments. 3.....
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Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned action of the respondents GST Authority by negative blocking of the Electronic Credit Ledger on the ground that such harsh action has been taken during the pendency of the adjudication proceedings in question. It appears from record that the respondents’ authorities concerned had issued a show-cause-notice dated 20th January, 2022 by which petitioner was asked to give respons....
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This Writ Petition is filed with following prayers: "(i) declaring that the time limits specified in section 54 of the CGST Act has no application to refund claims under section 19(1) if the IGST Act; in the alternative, (ii) declaring that section 54, to the extent it is made applicable to refunds under section 19(1) of the IGST Act, is ultra vires the Constitution of India; in the alternative, (iii) reading down Explanation 2(h) to section 54 of the CGST Act to hold that th....
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Heard Mr. Poojesh. J learned counsel for the petitioner and Mr. Richardson Wilson, learned Additional Government Pleader for the respondents. 2. The facts as relevant to decide this writ petition are as follows: (i) The petitioner was registered as a dealer under the provisions of the Tamil Nadu Value Added Tax Act, 2006 (in short 'TNVAT Act') and Central Sales Tax Act, 1956 (in short 'CST Act'). (ii) The petitioner was being regularly assessed under both TNVAT and....
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Petitioner has prayed for the following relief (s): "a) For issuance of writ in the nature of certiorari for quashing of the order dated 15.07.2021 issued vide memo number 554 Purnea by the respondent number 2(hereinafter referred to as the appellate authority for short) whereby the appeal preferred by the petitioner under section 107 of the central goods and services tax act 2017(hereinafter referred to as the central act 2017 for short) and Bihar Goods And Services Tax Act 2017(her....
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Petitioner has prayed for the following relief(s):- (i) For issuing a writ of certiorari or any other appropriate writ quashing/setting aside the summary of order/assessment order dated 02.02.2021 (Annexure-P/1) issued by Deputy Commissioner of State Tax Bhagalpur Circle, Bhagalpur, Bihar (Respondent no. 7) whereby and whereunder the aforesaid Assessing Officer has quantified the tax liability, interest and penalty for the period March, 2020 (F.Y.-2019-20) and thereby has imposed cumulati....
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25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).